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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 22K of Wealth Tax Act: Restrictions on Subsequent Settlement Applications Post-Penalty or Conviction</h1> Section 22K of the Wealth Tax Act, 1957, prohibits individuals from making subsequent applications for settlement under section 22C if certain conditions are met. These conditions include the imposition of a penalty for concealing net wealth, conviction of an offense under Chapter VIII related to the case, or if the case was referred back to the Assessing Officer by the Settlement Commission before June 1, 2002. Additionally, if an application made on or after June 1, 2007, is allowed to proceed, the individual is barred from making further applications under section 22C.
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